Coverart for item
The Resource Key practical issues to eliminate double taxation of business income

Key practical issues to eliminate double taxation of business income

Label
Key practical issues to eliminate double taxation of business income
Title
Key practical issues to eliminate double taxation of business income
Creator
Subject
Language
eng
Summary
The general report provides a summary and conclusions of branches' reports concerning the practical problems raised by various methods for relief of international double taxation. Each branch report conducts a practical assessment of the domestic and treaty rules applicable in the country, in order to (a) evaluate how the methods for eliminating double taxation are applied in practice; (b) identify practical issues raised by these methods; (c) consider their adverse effects, whether actual or expected, including in terms of complexity and ease of administration; (d) measure their sensitivity with respect to the prevention of international tax avoidance; and (e) assess their compatibility with applicable international commitments, tax treaties in particular. In that context, branch reports identify the most significant unresolved sources of legal or economic double taxation in their country, whatever the cause or manifestation, and determine whether such double taxation could be imputed to a particular deficiency in the system
http://library.link/vocab/creatorName
Blanluet, G.
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IFA cahiers de droit fiscal international
Series volume
Vol. 96b
http://library.link/vocab/subjectName
  • double taxation relief
  • credit method
  • exemption method
  • loss relief
  • foreign tax credit limitation
  • entity classification
  • tax avoidance
  • foreign source income
  • tax treaty
Label
Key practical issues to eliminate double taxation of business income
Instantiates
Publication
Contents
General report by Gautier Blanluet and Philippe J. Durand and IFA branch reports on the 65th congress of the International Fiscal Association in Paris, 2011
Extent
742 p.
Isbn
9789012385282
Label
Key practical issues to eliminate double taxation of business income
Publication
Contents
General report by Gautier Blanluet and Philippe J. Durand and IFA branch reports on the 65th congress of the International Fiscal Association in Paris, 2011
Extent
742 p.
Isbn
9789012385282

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...